GcnCol 1 


HJ 5321 
. A3 
1898 
Copy 2 


STAMP DUTIES. 



SCHEDULE UNDER THE LAWS OF JULY 1, 1862, 
AND JUNE 30, 1864, 

' COMPARED WITH 






H. R. BILL NO. 10083, INTRODUCED 
APRIL 23, 1898. 





Treasury Department, 

U, S • Bureau of Statistics. 


Chief of Bureau. 


























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JAN 18 1907 

Di of Di 




















1898 .] 


y\^ v 


MISCELLANEOUS. 


1470 


Schedule of Stamp Duties of the United States under the Laws of July 1, 1862, and June 30, 
1861, Compared with those in House Bill No. 10083, Introduced April 23,189S. 

[Now provisions in the House bill are printed in small capitals. Such sections of the law of 1864 as were not in the law of 1862 are printed in italics. Where 
phrases or sections are bracketed [], they are not in the House Bill 10083. The naming of duty in the proper column will indicate the different measures with 
sufficient clearness.] 



Act July 1, 
1862. 

Act June 30, 
1864. 

H.R. 

10100. 

Agreement or contract, other than (a) those specified in this schedule; any appraisement of value or damage, or for any 
other purpose; for every sheet or piece of paper upon which either of the same shall be written. 

$0.05 

$0.05 

.05 


Provided, That if more than one appraisement, agreement, or contract shall be written upon one sheet or piece of paper , five 
cents for each and every additional appraisement, agreement, or contract . 


Bonds, debentures, or certificates of indebtedness issued after the first day of June, anno Domini eighteen 
HUNDRED AND NINETY-EIGHT, BY ANY ASSOCIATION, COMPANY, OR CORPORATION, ON EACH $100 OF FACE VALUE OR FRACTION 
THEREOF. 


$0.05 

And on each original issue, whether on organization or REORGANIZATION, OF CERTIFICATES OF STOCK BY ANY SUCH 
ASSOCIATION, COMPANY, OR CORPORATION, ON EACH HUNDRED DOLLARS OF FACE VALUE OR FRACTION THEREOF .. 



And on ai.l transfers of shares or certificates OF STOCK in any ASSOCIATION, company, OR CORPORATION, WHETHER 
UPON THE BOOKS OF THE ASSOCIATION, COMPANY, OR CORPORATION, OR BY ASSIGNMENT IN BLANK, OR BY ANY MEMORANDUM 
OR EVIDENCE OF TRANSFER OR SALE ENTITLING THE HOLDER TO THE BENEFIT OF SUCH STOCK, OR TO SECURE THE FUTURE 
PAYMENT OF MONEY OR THE FUTURE TRANSFER OF STOCK, ON EACH HUNDRED DOLLARS OF FA OF. VALUE OR FRACTION TTTFRFOfi' 



.02 

Bank check, draft, or order for tho payment of any sum of money exceeding $20, drawn upon any bank, trust company, or 
any person or persons, companies, or corporations, at sight or on demand. 

.02 

.02 

.02 

Bill of exchange (inland), draft, or order for tlio payment of any sum of money [exceeding twenty, and not exceeding one hun¬ 
dred dollars] otherwise than at sight or on demand, or any promissory note except bank notes issued for circulation, for a 
sum [exceeding twenty and] not exceeding one hundred dollars. 

.05 

.05 

Exceeding $100 and not exceeding $200. 

.10 


.10 

Exceeding $200 and not exceeding $350... 

. 15 



Exceeding $350 and not exceeding $500. 

.20 


.20 

Exceeding $500 and not exceeding $750. 

.30 


.30 

Exceeding $750 and not exceeding $1,000... 

.40 


.40 

Exceeding $1,000 and not exceeding $1,500.... 

.60 


1.00 

Exceeding $1,500 and not exceeding $2,500................. 

1. 00 


1.00 

Exceeding $2,500 and not exceeding $5,000.............. 

1.50 


1.50 

And for every $2,500, or part of $2,500 in excess of $5,000...... 

1. 00 


1.00 

Bill of exchange [inland], draft, or order for the payment of any sum of money, not exceeding $100, otherwise than at sight or 
on demand, or any promissory note, ( except bank notes issued for circulation, and checks made and intended to be forthwith 
presented, and which shall be presented to a bank or banker for payment), or any memorandum, check, receipt, or other 
written or printed evidence of an amount of money to be paid on demand, or at any time designated, for a sum not exceed- 


And for every additional $100, or fractional part thereof in excess of $100 . 




Bill of exchange (foreign) or letter of credit (including orders for the payment of money issued by express or other 
companies or any person ok persons) drawn in but payable out of the United States, if drawn singly or otherwise 
than in a set of three or more, according to the custom of merchants and bankers, shall pay the same rate of duty 
[tax] as inland bills of exchange or promissory notes. 

If drawn in sets of three or more: For every bill of each set, where tho sum made payable shall not exceed $150 or the 
equivalent thereof, in any foreign currency in which such bills may bo expressed, according to the standard of value 

• 03 

.02 

,03 


.05 



.10 

2 cents for 

.10 


.15 

every $100 
or i’rac- 

.15 


.20 

.20 

A hnrfi $1 5D0 nrul Tint nhnpft ^ 550....... 

.30 

t i o n a 1 

.30 


.50 

part in 
excess of 

.50 


•70 

.70 


1.00 

$100. 

1.00 


.30 

.30 

Bill of lading or receipt (other than charter-party) for any goods, merchandise, or effects, to bo exported from a port or 

.10 

$0.10 

.10 

Express: [For every receipt or stamp issued, or issued by any express company, or carrier, or person whose occupation it is 
to act as such, for] (upon) all boxes, bales, packages, articles, or bundles, carried exceeding three miles, for the 
transportation of which [such] any express company, carrier, or person whose occupation is to act as such, shall 

.01 

.01 


.02 


.02 


• 05 


. 05 

Bill of sale by which any ship or vessel, or any part thereof, shall be conveyed to or vested in any other person or persons, ivhen 

.50 



1.00 




.50 






(a) Amendod in 1866 by inserting words “domestic and inland bills of lading.” 








































































1480 


MISCELLANEOUS 


[Marcii, 


Schedule of Stamp Duties under the Laws of July 1, 1SG2, and June 30, 1SG4, Compared with 
those in House Bill No. 10083, Introduced April 23, 1898—Continued. 


Bond: For indemnifying any person who shall have become bound or engaged as surety for the payment of any sum of money, 
or for the due execution or performance of the duties of any office or position, and to account for money received by 

virtue thereof... 

Bond of any description other than such as may be requiredin legal proceedings, and such as are not otherwise charged 

in this schedule... 

Bond for indemnifying any person for the payment of any sum of money , ivhere the money ultimately recoverable thereupon 

is $1,000 or less . 

Where the money ultimately recoverable thereupon exceeds $1,000, for every additional $1,000 or fractional part thereof in 

excess of $1,000 . 

Bond for the due execution or performance of the duties of any office .. 

Bond of any description, other than such as may be required in legal proceedings or used in connection with mortgage deeds, 

and not otherwise charged in this schedule .. 

Certificate of stock in any incorporated company. 

Certificate of profits, or any certificate or memorandum showing an interest in the property or accumulations of any incor¬ 
porated company, if for a sum not less than $10 and not exceeding $50. 

Fora sum exceeding $50. 

For a sum exceeding $50 and not exceeding $1,000 . 

For a sum exceeding $1,000, for every additional $1,000 or fractional part thereof .. 

Certificate of profits, or any certificate or memorandum showing an interest in the property or accumula¬ 
tions OF ANY ASSOCIATION, COMPANY OR CORPORATION, AND ON ALL TRANSFERS THEREOF, ON EACH $100 OF FACE VALUE 

OR FRACTION THEREOF.-. 

Any certificate of damage, or otherwise, and all other certificates or documents issued by any port warden, marine surveyor, 

or other person acting as such.... 

Certificate of deposit of any sum of money in any bank or trust company, or with any banker or person acting as such— 


2. 00 
5.00 
10.00 
20. CO 
20.00 


.01 


.03 

.25 

.50 

1.00 

.50 


.25 
.50 
1.00 


.50 


.25 

.50 

1.00 

.50 

.10 

.25 


.25 

.50 

1.00 


If for a sum exceeding $100. 

Certificate of any other description than those specified. 

Charter-party: Contract or agreement for the charter of any ship or vessel, or steamer, or any letter, memorandum, or other 
writing between the captain, master, or owner, or person acting as agent of any ship or vessel, or steamer, and any other 
person or persons, for or relating to the charter of such ship or vessel, or steamer, if the registered tonnage of such ship, 

or vessel, or steamer, does not exceed 300 tons... 

Does not exceed 150 tons . 

Exceeding 150 tons and not exceeding 300 tons . 

Exceeding 300 tons and not exceeding COO tons. 

Exceeding GOO tons... 

Contract: Broker's note, or memorandum of sale of any goods or merchandise, stocks, bonds, exchange, notes of hand, real 

• estate, or property of any kind or description issued by brokers or persons acting as such. 

For each note or memorandum of sale (a) . 

Conveyance: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, 
transferred, or otherwise conveyed to or vested in the purchaser or purchasers, or any other person or persons, by his, 

her, or their direction, when the consideration or value exceeds $100 and does not exceed $500. 

When the consideration exceeds $500 and does not exceed $1,000. 

Exceeding $1,000 and not exceeding $2,500. 

Exceeding $2,500 and not exceeding $5,000.... 

Exceeding $5,000 and not exceeding $10,000... 

Exceeding $10,000 and not exceeding $20,000.. 

And for every additional $10,000 or fractional part thereof in excess of $20,000. 

And for every additional $500, cr fractional part thereof, in excess of $1,000 . 

Dispatch, telegraphic: Any dispatch or message, except press-news dispatches [for which for the first ten words does not 

exceed 20 cents]..... 

The charge for which does not exceed 25 cents.. 

When the charge [for the first ten words] exceeds [20] 35 cents.. 

Entry of any goods, wares, or merchandise at any custom-house, either for consumption or warehousing, not exceeding $100 

in value. 

Exceeding $100 and not exceeding $500 in value........ 

Exceeding $500 in value..... 

Entry for the withdrawal of any goods or merchandise from bonded warehouse. 

, Gauger's returns, if for a quantity not exceeding 500 gallons gross . 

Exceeding 500 gallons gross ( b ) . 

, Insurance (life). Policy of insurance, or other instrument by whatever name the same shall be called, whereby any insurance 

shall be made upon any life or lives (not including policies of insurance against accident only). 

When the amount insured shall not exceed $1,000... 

Exceeding $1,000 and not exceeding $5,000. 

Exceeding $5,000... 

For each $1,000 or fractional part thereof on the amount insured. 20 

a In 18GG this paragraph was amended by striking out the words “stocks, bonds,” and “notes of hand,” and inserting after the word “sale” the followin'--: 
“ Bill or memorandum of the sale or contract for the sale of stocks, bonds, gold or silver bullion, coin, promissory notes, or other securities, shall pay a stamp tax at 
the rate provided lor in section 69.” 
b .Repealed in 18GG. 


Act July 1, 
1802. 


$ 0.50 


.25 


.25 

.10 

.25 


Act June30, 
1804. 


$0.50 

. 50 
1. 00 

.25 

.25 

.10 


.25 

.25 


.25 

.25 

.25 

.02 

.02 

.02 

.05 

.05 

.05 

.10 

.05 

.10 

3.00 


3.00 


1.00 



3.00 


5.00 

5.00 

5. 00 

10.00 

10.00 

10.00 

.10 

. 10 

.10 

.50 

.50 

.50 

1.00 

1.00 

1.00 


H. R. 

10100. 


0. 50 


.25 


.02 


2.00 
5.00 
10.00 
20.00 
20,00 


.01 

.02 

.25 

.50 

1.00 

.50 

























































































1898 .] 


MISCELLANEOUS, 


1481 


Schedule of Stamp Duties under the Laws of July 1, 1862, and June 30, 18G4, Compared with 
those in House Bill No. 100S3, Introduced April 23, 1898—Continued. 



Act July 1, 
1862. 

Act June 30, 
1864. 

H.R. 

10100. 

Insurance (marine, inland, and fire). Each policy of insurance or other instrument, by whatever name the same shall be 
called, by which insurance shall bo made or renewed upon property of any description, whether against perils by the 
sea or by fire or other peril of any kind, mado by any insurance company or its agents, or by any other company or 

$0.25 


$0.25 


$0.10 



.25 




.50 


Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof— 

.50 

.50 


1.00 


1.00 


.50 

Where the rent or rental value exceeds the sum of $300 per annum, for each additional $200 or fractional part thereof in 


.50 


Hanifost for custom-house entry or clearance of the cargo of any ship, vessel, or steamer for a foreign port— 

1.00 

1.00 

1.00 


3.00 

3.00 

3.00 


5.03 

5.00 

5.00 



.10 




.25 


Mortgage of lands, estate, or property, real or personal, heritable, or movable whatsoever, where the same shall be made as a 
security for the payment of any definite and certain sum of money, lent at the time or previously due and owing or 
forborne to bo paid, being payable; also, any conveyance of any lands, estate, or property whatsoever, in trust, to be sold 
or otherwise converted into money, which shall be intended only as security, and shall bo redeemable before the sale or 
other disposal thereof, either by express stipulation or otherwise; or any personal bond given as security for the payment 
of any dofinito or certain sum of money— 

.50 

.50 

.50 


1.00 

1.00 

1.00 


2.00 


2. CO 


5.00 


5.00 


10. 00 


10.00 


15.00 


15.00 


10.00 


10. 00 


.50 

Provided, That upon each and every assignment or transfer of a mortgage , lease, or policy of insurance, or the renewal or 
continuance of any agreement, contract, or charter'by letter or otherwise, a stamp duty shall be required and paid equal to 
that imposed, on the original instrument. (6) - * 

.50 

.50 


1.00 


1.00 



.50 




1.00 




1.00 


Power of attorney for the sale or transfer of any stock, bonds, or scrip, or for the collection of any dividends or interest 

.25 

.25 

.25 

Power of attorney or proxy for voting at any election for officers of any incorporated company or society, except religious, 

.10 

.10 

.10 


.25 

. 25 

.25 

Tower of attorney to sell and convey real estate, or to rent or lease the same, or to perform any and all other acts not herein- 

1.00 

1.00 

1.00 



.50 


rower of attorney j or any oincr purpose ..... — .-.. 

Probate of will, or letters of administration; where the estate and effects for or in respect of which such probate or letters 

.50 


.50 


1.00 


1.00 


2.00 


2.00 


5.00 


5.00 


10. 00 


10.00 


20. 00 


20. 00 

Exceeding 5j>lvU,LUJ «imi nut exceeding ipiuu,uuu... 

10.00 


10.00 

A nd for every additionni •pDU > uuu, or 11 accionai part .. 

1.00 

Not to exceed, trie value oj . . 

Exceeding $2,000, for every additional $1,000, or fractional part thereof, in excess of $2,000 (c). 


.50 



a Repealed in 18C6. 

b In 1805 the word lease was stricken out and the following added; "And provided further , That npon each and every assignment of any lease a stamp duty 
shall be required and paid equal to that imposed on the original instrument, increased by a stamp duty on the consideration or value of the assignment equal to that 
imposed upon the eonvevance of land for similar consideration or value.” 

In 1860 this paragraph on mortgages was amended by inserting immediately preceding the proviso relating to stamps on mortgages the following: “Upon 
every assignment or transfer of a mortgage the same stamp tax upon the amount remaining unpaid thereon as is herein imposed upon a mortgage for the same 
amount ” Also, by striking out the words “mortgage or” in said proviso. 

e Amended in 1867 by adding the words: “ Provided , That no stamp either for probate of wills, or letters testamentary, or of administration, or on administrator 
or guardian bond, shall be required when the value of the estate and effects, real and personal, does not exceed $1,000.” 

No. 9 -30 


is* 























































































1482 


MISCELLANEOUS. 


[March, 1898.] 


Schedule of Stamp Duties under the Laws of July 1, 1862, and June 30, 1864, Compared with 
those in House Bill No. 10083, Introduced April 23, 1898—Continued. 



Act July 1, 
1862. 

Act June 30, 
1861. 

H. R. 
10100. 

Protest: Upon the protest of every note, bill of exchange, acceptance, check or draft, or any marine protest, whether 
protested by a notary public or by any other officer who may be authorized by the law of any State or States to make 
such protest. 

$0.25 

$0.25 

.02 

$0.25 

Receipts for the payment of any sum of money, or for the payment of any debt due, exceeding $20, not being for the satisfaction 

Warehouse receipt for any goods, merchandise, or property of any kind held on storage in any public or private warehouse 

• 25 

.25 



.10 

Exceeding in value $500 and not exceedinq $1,000 ._._. 


.20 


Exceeding in value $1,000 for everu additional $1,000.. ._.. 


.10 


Warehouse receipt for any goods , merchandise, or property of any kind not otherwise provided for, held on storage in any public 
or private warehouse or yard . 


.25 


Weigher's returns, if for a weiaht not exceeding 5,000 pounds ..;._._. 


.10 


Exceeding 5,000 pounds ... 


.25 


[Legal documents: Writ, or other original process by which any suit is commenced in any court of record, either law or 

.50 

.50 


Where the amount claimed in a writ issued by a court not of record is $100 or over ....... 

.50 


Upon every confession of judgment, or cognovit, for $100 or over (except in those cases where the tax for the writ of a commence¬ 
ment of suit has been paid) .;. 


.50 


Writs or other process on appeals from justices' courts or other courts of inferior jurisdiction to a court of record _ 


.50 


Warrant of distress, when the amount of rent claimed does not exceed $100 ..... 


.25 


When the amount claimed exceeds $100 (b) ..... 


.50 


Provided [That no writ, summons, or other process issued by, and returnable to, a justice of the peace, except as herein¬ 
before provided, or by any police or municipal court having no larger jurisdiction as to the amount of damages it may 
render than a justice of the peace in the same State, or issued in any criminal or other suits commenced by the United 
States or any Stale, shall be subject to the payment of stamp duties: and provided further,] 

That the stamp duties imposed by the foregoing schedule on manifests, bills of lading, and passage tickets shall not 
apply to steamboats or other vessels plying between ports of the United States and ports in British North America. 
Affidavits in suits or legal proceedings shall be exempt from stamp duty. 





a Amended in 1865 by adding after the -word property, “ except receipts issued by any persons, firms, or companies doing business as an express or express 
company on the delivery of any property for transportation: Provided, That when two or more persons shall sign the same receipt, one or more stamps, equal in 
value to the several stamps required by this act, may be affixed to said receipt in lien of said several stamps.” In 1866 the paragraph was modified by striking out 
all after the word court, and inserting “ or by indorsement on any stamped obligation in acknowledgment of its fulfillment for each receipt.” 

6 Repealed in 1867. 


Treasury Department, 

Bureau of Statistics. 




Chief of Bureau. 


O 







































LIBRARY OF CONGRESS 


0 029 805 863 7 # 











































